1 April 2025 v2026.41.1 limited_company_frs_102_section_1a_v1_1_4 companies_houseSoftwarefalsetruetruetrueNo description of principal activityfalsetruexbrli:purexbrli:sharesiso4217:GBP119121392025-04-012026-03-31119121392026-03-31119121392025-03-3111912139core:WithinOneYear2026-03-3111912139core:WithinOneYear2025-03-3111912139core:ShareCapital2026-03-3111912139core:ShareCapital2025-03-3111912139core:RetainedEarningsAccumulatedLosses2026-03-3111912139core:RetainedEarningsAccumulatedLosses2025-03-3111912139bus:Director12025-04-012026-03-3111912139bus:RegisteredOffice2025-04-012026-03-3111912139core:OfficeEquipment2025-04-012026-03-3111912139core:PlantMachinery2025-04-012026-03-3111912139core:MotorVehicles2025-04-012026-03-31119121392024-04-012025-03-3111912139core:PlantMachinery2025-04-0111912139core:PlantMachinery2026-03-3111912139core:PlantMachinery2025-03-311191213912025-04-012026-03-3111912139countries:EnglandWales2025-04-012026-03-3111912139bus:AuditExempt-NoAccountantsReport2025-04-012026-03-3111912139bus:PrivateLimitedCompanyLtd2025-04-012026-03-3111912139bus:SmallEntities2025-04-012026-03-3111912139bus:FullAccounts2025-04-012026-03-31
Company registration number:
11912139
Gabriel Lechovolea Ltd
Unaudited Filleted Financial Statements for the year ended
31 March 2026
Gabriel Lechovolea Ltd
Statement of Financial Position
31 March 2026
20262025
Note££
Fixed assets    
Tangible assets 5
40,615
 
6,178
 
Current assets    
Debtors 6
24,889
 
25,186
 
Cash at bank and in hand
97,974
 
17,612
 
122,863
 
42,798
 
Creditors: amounts falling due within one year 7
(49,513
)
(29,634
)
Net current assets
73,350
 
13,164
 
Total assets less current liabilities 113,965   19,342  
Capital and reserves    
Called up share capital
10
 
5
 
Profit and loss account
113,955
 
19,337
 
Shareholders funds
113,965
 
19,342
 
For the year ending
31 March 2026
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
  • The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
  • The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These
financial statements
have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
4 November 2026
, and are signed on behalf of the board by:
Mr. G Lechovolea
Director
Company registration number:
11912139
Gabriel Lechovolea Ltd
Notes to the Financial Statements
Year ended
31 March 2026

1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
41a Baldwins Lane
,
Rickmansworth
,
WD3 3LS
, England.

2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

3 Accounting policies

Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

Tangible assets

Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount.
Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Office equipment
33% straight line
Plant and machinery
33% straight line
Motor vehicles
25% reducing balance

4 Average number of employees

The average number of persons employed by the company during the year was
2
(2025:
1.00
).

5 Tangible assets

Plant and machinery etc.
£
Cost  
At
1 April 2025
14,770
 
Additions
43,928
 
At
31 March 2026
58,698
 
Depreciation  
At
1 April 2025
8,592
 
Charge
9,491
 
At
31 March 2026
18,083
 
Carrying amount  
At
31 March 2026
40,615
 
At 31 March 2025
6,178
 

6 Debtors

20262025
££
Other debtors
24,889
 
25,186
 

7 Creditors: amounts falling due within one year

20262025
££
Taxation and social security
49,513
 
29,634